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Statement of Accounts


This is a statutory document produced annually, which provides information about the Council's financial performance and financial position. It provides the following information about the previous financial year:

  • An Explanatory Forward
  • A Statement of Responsibility for the Accounts
  • Core Financial Statements:
    - Movement in Reserves Statement
    - Comprehensive Income and Expenditure Statement
    - Balance Sheet
    - Cash Flow Statement
    - Notes to the Core Financial Statements
  • Supplementary Financial Statements
    - Housing Revenue Account (HRA) Income and Expenditure Statement
    - Movement on the HRA Statement
    - Notes to the HRA
    - Collection Fund Statement
    - Notes to the Collection Fund Statement
  • Accompanying documents
    - Annual Governance Statement
    - Independent Auditor’s Report to the Council
    - Glossary of Terms

All local authorities are required to follow the same standard format when producing their statutory accounts. This should enable members of the public to compare and contrast the Council's financial performance over a number of years as well as with other local authorities.

The auditors’ Annual Audit Letters, summarising their findings, can be found on the external auditors' reports page.

Different formats

If you would like any of this information in large print, Braille, on audiotape/CD or in a different language please contact us on: 0191 433 3000